27 CFR 44.196 - To district director of customs for consumption as supplies on commercial vessels and aircraft.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart J [§ 44.181 - § 44.213]

§ 44.196 - To district director of customs for consumption as supplies on commercial vessels and aircraft.

Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for consumption as supplies beyond the jurisdiction of the internal revenue laws of the United States, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the port at which the shipment is to be laden.

(72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6961, 33 FR 9493, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

authority: 26 U.S.C. 448,5701,5711,5721,5731,5741,5751,5754,6061,6065,6151,6402,6404,6806,7011,7212,7342,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

cite as: 27 CFR 44.196